Commentary

V20.314 Scottish Landfill Communities Fund

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.314 Scottish Landfill Communities Fund

Part V20 Landfill tax | Commentary

V20.314 Scottish Landfill Communities Fund1

Under the Scottish Landfill Communities Fund Scheme (SLCF), a proportion of the revenue raised by SLfT can be put back into environmental projects. The scheme is regulated by SEPA, on behalf of Revenue Scotland. The scheme relies upon environmental bodies enrolling with SEPA and then obtaining contributions towards approved environmental projects from landfill site operators. The landfill site operators are able to claim 90% of the amount of their contributions from Revenue Scotland as a SLfT credit2. Contributions under the scheme are not mandatory. It is for individual landfill site operators to decide whether or not they wish to use the scheme.

All contribution years run from 1 April to 31 March and the maximum percentage of annual landfill tax liability which a site operator may claim as a credit is subject to review each year. From 1 April 2019, the maximum percentage is 5.6%.

Previous year maximum contributions were:

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